J & J SNACK FOODS v. DIR. OF TAXATION

DOCKET NO. 004986-2012

27 N.J. Tax 532 (2013)

J & J SNACK FOODS SALES CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: December 31, 2013.


Attorney(s) appearing for the Case

A. Fred Ruttenberg and Steven S. Poulathas for plaintiff (Flaster Greenberg P.C., attorneys).

David B. Bender for defendant ( John Hoffman , Acting Attorney General of New Jersey, attorney).


SUNDAR, J.T.C.

Defendant ("Taxation") moved for summary judgment contending that plaintiff ("J & J") is liable for use tax on its out-of-state purchases of parts which are shipped to J & J in New Jersey and assembled as pretzel warmers/display cases ("Warmers") by J & J in New Jersey. J & J cross-moved for summary judgment maintaining that the tax does not apply because (1) the Warmers are merely stored and/or withdrawn from storage before they are...

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